FB 2015 – annual investment allowance
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
The article ‘AIA – arithmetical intricacies?’ (Tax Adviser, September 2015) referred to the ATT’s submission of written ...
The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the m...
The CIOT has written to HMRC about addressing the anomaly that excludes mixed membership partnerships from taking advant...
HMRC have recently announced that they are introducing new free filing software for company tax returns, known as Compan...
An article in the May 2014 issue of Tax Adviser explained how the transitional rules w
In July, HMRC published a consultation document on proposals for replacing the ex
The CIOT has been corresponding with HMRC on applying annual tax on enveloped dwellings (ATED) legislation to companies ...
The CIOT and ATT have commented on the legislation that was issued as a consultation draft in March 2015 setting out ame...
In the March issue of Tax Adviser, we reported that the CIOT had sent comments to HMRC on the draft Finance Bill 2015 cl...
Members should note that HMRC have published an updated version (version 3) of the company tax return CT600 and its supp...